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1999 (8) TMI 270 - CEGAT, MUMBAI
Extract:
.......duty on the manufacture of goods in relation with the provisions of the CETA. Therefore, even that argument may not hold good. Moreover that line of approach has not been indicated in the show cause notice. Regarding the other aspects of the matter my learned brother has already dealt with it in his eloquent order with which I wholeheartedly agree.